Suchergebnisse für: `retroactive-change` (2 gefunden)

1. 12. April 2012

   Retroactive taxation of interest on refunds of non-deductibl ...

   In 2010 the Supreme Tax Court changed its position and ruled that interest on refunds of non-deductible taxes to be tax-free. In the meantime the court has again been invited to decide whether the subsequent retroactive change in law by the German tax administration to restore the old situation is in line with the constitution.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: interest, refund, Retroactive taxation, ...
2. 09. Januar 2011

   Home office costs deductible if centre of professional activ ...

   The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs.

   Kategorien: Official Pronouncements

   Schlagwörter: deduction, Home office costs, retroactiv ...